Ling Corporation uses the equity method to account for its ownership of 35% of the common stock of Gorman Packing. During 2017, Gorman reported a net income of $80,000 and declares and pays cash dividends of $10,000. Ling's 35% ownership of Gorman's common stock increased in value by $10,000 over the course of the past year.What recognition should Ling Corporation give to these events?